https://www.taxtmi.com/caselaws?id=72035 The ITAT allowed the appeal, granting the deduction under Section 80HHC to the assessee and recognizing the exports as protocol exports eligible for benefits under Circular No. 562. The decision highlighted the legislative intent to support exporters and emphasized the need for a liberal interpretation of beneficial provisions. en-us Fri, 29 Aug 2008 00:00:00 +0530 Tue, 05 Nov 2013 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72035 The ITAT allowed the appeal, granting the deduction under Section 80HHC to the assessee and recognizing the exports as protocol exports eligible for benefits under Circular No. 562. The decision highlighted the legislative intent to support exporters and emphasized the need for a liberal interpretation of beneficial provisions. Case-Laws Income Tax Fri, 29 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72035